Appendix C: Revenue and receipts history and forecasts
Table C1: Australian Government (cash) receipts
| |
2003-04
$m |
2004-05
$m |
2005-06
$m |
2006-07
$m |
2007-08
$m |
2008-09
$m |
2009-10
$m |
2010-11
$m |
2011-12
$m |
2012-13(e)
$m |
2013-14(e)
$m |
2014-15(p)
$m |
2015-16(p)
$m |
| Income taxation |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Individuals and other withholding |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Income tax withholding |
89,638 |
97,304 |
103,120 |
107,119 |
113,982 |
115,899 |
118,532 |
129,654 |
142,770 |
151,300 |
163,900 |
174,800 |
185,600 |
| Other individuals |
19,935 |
22,554 |
24,895 |
25,797 |
29,525 |
30,030 |
25,928 |
27,795 |
31,141 |
35,000 |
37,300 |
41,000 |
44,700 |
| less: Refunds |
12,325 |
13,734 |
15,244 |
17,145 |
19,601 |
23,569 |
24,390 |
24,711 |
25,537 |
26,500 |
26,700 |
28,800 |
30,700 |
| Total individuals and other withholding |
97,247 |
106,123 |
112,770 |
115,770 |
123,906 |
122,361 |
120,070 |
132,739 |
148,373 |
159,800 |
174,500 |
187,000 |
199,600 |
| Fringe benefits tax |
3,590 |
3,703 |
4,049 |
3,761 |
3,856 |
3,399 |
3,504 |
3,303 |
3,731 |
3,970 |
4,450 |
4,920 |
5,130 |
| Superannuation funds |
5,551 |
6,248 |
6,368 |
8,211 |
12,054 |
9,217 |
6,099 |
6,519 |
7,562 |
8,050 |
9,050 |
11,010 |
12,950 |
| Company tax |
36,101 |
40,404 |
48,960 |
57,100 |
61,700 |
60,391 |
52,209 |
56,262 |
66,584 |
71,170 |
78,680 |
78,540 |
81,580 |
| Resource rent taxes(a) |
1,168 |
1,459 |
1,917 |
1,510 |
1,686 |
2,184 |
1,251 |
806 |
1,463 |
5,400 |
6,400 |
5,630 |
6,620 |
| Income taxation receipts |
143,658 |
157,937 |
174,063 |
186,353 |
203,202 |
197,552 |
183,132 |
199,628 |
227,714 |
248,390 |
273,080 |
287,100 |
305,880 |
| Sales taxes |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Goods and services tax |
33,069 |
35,184 |
37,342 |
39,614 |
42,424 |
41,335 |
43,967 |
46,083 |
45,861 |
48,432 |
51,189 |
53,900 |
56,611 |
| Wine equalisation tax |
704 |
682 |
656 |
650 |
665 |
693 |
733 |
722 |
708 |
710 |
720 |
760 |
810 |
| Luxury car tax |
335 |
298 |
322 |
364 |
452 |
393 |
472 |
483 |
435 |
450 |
460 |
480 |
520 |
| Other sales taxes(b) |
-48 |
-10 |
-16 |
-6 |
0 |
-1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| Total sales taxes |
34,060 |
36,154 |
38,304 |
40,621 |
43,541 |
42,420 |
45,173 |
47,288 |
47,004 |
49,592 |
52,369 |
55,140 |
57,941 |
| Excise duty |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Fuel excise |
13,540 |
14,276 |
13,992 |
14,663 |
15,252 |
15,637 |
15,675 |
16,267 |
16,978 |
17,950 |
18,670 |
18,800 |
19,260 |
| Other excise |
7,539 |
7,612 |
7,822 |
8,086 |
8,474 |
8,736 |
8,764 |
9,490 |
8,567 |
8,520 |
8,310 |
8,360 |
8,690 |
| Total excise duty |
21,079 |
21,888 |
21,814 |
22,749 |
23,727 |
24,373 |
24,439 |
25,756 |
25,545 |
26,470 |
26,980 |
27,160 |
27,950 |
| Customs duty |
5,038 |
5,012 |
4,488 |
5,063 |
5,561 |
5,814 |
5,341 |
5,429 |
6,996 |
7,800 |
9,000 |
9,130 |
9,570 |
| Excise and customs receipts |
26,117 |
26,900 |
26,302 |
27,812 |
29,288 |
30,186 |
29,780 |
31,185 |
32,541 |
34,270 |
35,980 |
36,290 |
37,520 |
| Carbon pricing mechanism |
|
|
|
|
|
|
|
|
|
4,020 |
6,640 |
7,340 |
6,750 |
| Other indirect taxation |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Agricultural levies |
603 |
584 |
610 |
608 |
611 |
620 |
395 |
445 |
421 |
440 |
436 |
443 |
449 |
| Other taxes |
1,655 |
1,740 |
1,936 |
1,999 |
1,734 |
1,848 |
2,494 |
2,292 |
2,263 |
2,497 |
2,888 |
2,923 |
2,999 |
| Total other indirect taxation receipts |
2,258 |
2,324 |
2,546 |
2,607 |
2,345 |
2,468 |
2,888 |
2,738 |
2,684 |
2,937 |
3,324 |
3,366 |
3,447 |
| Indirect taxation receipts |
62,435 |
65,377 |
67,152 |
71,039 |
75,174 |
75,075 |
77,841 |
81,211 |
82,229 |
90,819 |
98,313 |
102,136 |
105,658 |
| Taxation receipts |
206,092 |
223,314 |
241,215 |
257,392 |
278,376 |
272,627 |
260,973 |
280,839 |
309,943 |
339,209 |
371,393 |
389,236 |
411,538 |
| Interest received |
1,056 |
1,400 |
2,325 |
3,731 |
4,769 |
5,166 |
4,025 |
4,943 |
4,267 |
4,390 |
4,486 |
4,414 |
4,756 |
| Dividends and other |
10,627 |
11,271 |
12,403 |
11,514 |
11,772 |
14,806 |
19,665 |
16,242 |
15,665 |
23,442 |
16,715 |
16,393 |
18,330 |
| Non-taxation receipts |
11,683 |
12,670 |
14,728 |
15,245 |
16,540 |
19,973 |
23,689 |
21,185 |
19,931 |
27,832 |
21,201 |
20,806 |
23,086 |
| Total receipts |
217,776 |
235,985 |
255,943 |
272,637 |
294,917 |
292,600 |
284,662 |
302,024 |
329,874 |
367,041 |
392,595 |
410,042 |
434,625 |
(a) Resource rent taxes include PRRT and gross receipts from the MRRT. Net receipts from the MRRT are expected to be $2.0 billion in 2012-13, $2.4 billion in 2013-14, $2.1 billion in 2014-15 and $2.6 billion in 2015-16, which represent the net impact on receipts across several different revenue heads. These include the offsetting reductions in company tax (through deductibility) and interactions with other taxes.
(b) Other sales taxes include wholesale sales tax.
Source: 2012-13 MYEFO.
Table C2: Major categories of (cash) receipts as a proportion of gross domestic product(a)
| |
Income tax |
|
Indirect taxation receipts |
Total receipts |
|
Gross
ITW
% |
Gross
other
ind.(b)
% |
Refunds
% |
Total
ind. &
w'holding
% |
FBT
% |
Super
funds
% |
Comp-
anies
% |
Resource
rent
taxes(c)
% |
Total
income
tax
% |
|
Sales
taxes(d)
% |
Excise &
Customs
duty
% |
Carbon
Pricing
Mechanism
% |
Other
tax
% |
Total
indirect
tax
% |
|
Total
tax
receipts
% |
Total
non-tax
receipts
% |
Total
receipts
% |
| 1977‑78 |
10.2 |
2.4 |
0.9 |
11.7 |
0.0 |
0.0 |
3.0 |
0.0 |
14.6 |
|
1.7 |
3.7 |
0.0 |
0.4 |
5.8 |
|
20.4 |
2.5 |
22.9 |
| 1978‑79 |
9.7 |
2.0 |
0.9 |
10.9 |
0.0 |
0.0 |
2.6 |
0.0 |
13.5 |
|
1.5 |
4.4 |
0.0 |
0.4 |
6.3 |
|
19.7 |
2.3 |
22.0 |
| 1979‑80 |
10.0 |
2.1 |
0.8 |
11.3 |
0.0 |
0.0 |
2.5 |
0.0 |
13.8 |
|
1.4 |
4.8 |
0.0 |
0.4 |
6.6 |
|
20.4 |
2.1 |
22.5 |
| 1980‑81 |
10.1 |
2.2 |
0.8 |
11.6 |
0.0 |
0.0 |
3.1 |
0.0 |
14.7 |
|
1.4 |
5.0 |
0.0 |
0.3 |
6.7 |
|
21.4 |
2.2 |
23.6 |
| 1981‑82 |
10.8 |
2.2 |
0.8 |
12.2 |
0.0 |
0.0 |
2.9 |
0.0 |
15.1 |
|
1.6 |
4.6 |
0.0 |
0.3 |
6.5 |
|
21.6 |
2.1 |
23.6 |
| 1982‑83 |
11.1 |
2.2 |
1.0 |
12.3 |
0.0 |
0.0 |
2.6 |
0.0 |
14.8 |
|
1.8 |
4.7 |
0.0 |
0.3 |
6.9 |
|
21.7 |
2.3 |
24.0 |
| 1983‑84 |
10.7 |
2.1 |
1.1 |
11.7 |
0.0 |
0.0 |
2.1 |
0.0 |
13.8 |
|
1.9 |
4.8 |
0.0 |
0.4 |
7.1 |
|
21.0 |
2.4 |
23.4 |
| 1984‑85 |
11.2 |
2.3 |
0.9 |
12.6 |
0.0 |
0.0 |
2.4 |
0.0 |
15.0 |
|
2.1 |
5.0 |
0.0 |
0.5 |
7.5 |
|
22.5 |
2.5 |
25.0 |
| 1985‑86 |
11.5 |
2.6 |
1.3 |
12.8 |
0.0 |
0.0 |
2.3 |
0.0 |
15.1 |
|
2.2 |
4.9 |
0.0 |
0.4 |
7.5 |
|
22.6 |
2.8 |
25.4 |
| 1986‑87 |
11.8 |
3.0 |
1.3 |
13.6 |
0.2 |
0.0 |
2.4 |
0.0 |
16.1 |
|
2.2 |
4.6 |
0.0 |
0.4 |
7.2 |
|
23.3 |
2.9 |
26.2 |
| 1987‑88 |
11.4 |
3.0 |
1.3 |
13.1 |
0.3 |
0.0 |
2.7 |
0.0 |
16.1 |
|
2.3 |
4.3 |
0.0 |
0.4 |
7.0 |
|
23.1 |
2.6 |
25.7 |
| 1988‑89 |
11.8 |
2.7 |
1.4 |
13.1 |
0.3 |
0.0 |
2.8 |
0.0 |
16.2 |
|
2.6 |
3.5 |
0.0 |
0.4 |
6.5 |
|
22.7 |
2.0 |
24.7 |
| 1989‑90 |
11.5 |
2.6 |
1.5 |
12.6 |
0.3 |
0.1 |
3.2 |
0.0 |
16.2 |
|
2.5 |
3.4 |
0.0 |
0.3 |
6.2 |
|
22.4 |
1.9 |
24.4 |
| 1990‑91 |
11.2 |
2.7 |
1.6 |
12.3 |
0.3 |
0.3 |
3.4 |
0.1 |
16.3 |
|
2.3 |
3.3 |
0.0 |
0.4 |
6.0 |
|
22.3 |
1.8 |
24.1 |
| 1991‑92 |
10.9 |
2.2 |
1.8 |
11.2 |
0.3 |
0.3 |
3.2 |
0.2 |
15.2 |
|
2.2 |
3.0 |
0.0 |
0.3 |
5.4 |
|
20.6 |
2.0 |
22.6 |
| 1992‑93 |
10.8 |
1.9 |
1.8 |
10.9 |
0.3 |
0.3 |
2.9 |
0.3 |
14.8 |
|
2.1 |
2.9 |
0.0 |
0.2 |
5.2 |
|
20.0 |
2.0 |
22.0 |
| 1993‑94 |
10.7 |
1.9 |
1.5 |
11.0 |
0.3 |
0.3 |
2.7 |
0.2 |
14.5 |
|
2.2 |
3.0 |
0.0 |
0.2 |
5.5 |
|
20.0 |
2.2 |
22.2 |
| 1994‑95 |
10.9 |
1.9 |
1.6 |
11.2 |
0.6 |
0.4 |
3.1 |
0.2 |
15.4 |
|
2.3 |
3.1 |
0.0 |
0.2 |
5.7 |
|
21.1 |
1.7 |
22.9 |
| 1995‑96 |
11.3 |
1.9 |
1.6 |
11.7 |
0.6 |
0.3 |
3.4 |
0.1 |
16.1 |
|
2.4 |
3.0 |
0.0 |
0.2 |
5.7 |
|
21.8 |
1.6 |
23.5 |
| 1996‑97 |
11.6 |
2.1 |
1.6 |
12.1 |
0.6 |
0.5 |
3.4 |
0.2 |
16.8 |
|
2.4 |
3.0 |
0.0 |
0.2 |
5.5 |
|
22.4 |
1.6 |
24.0 |
| 1997‑98 |
11.8 |
2.1 |
1.6 |
12.2 |
0.5 |
0.5 |
3.3 |
0.2 |
16.7 |
|
2.4 |
2.9 |
0.0 |
0.2 |
5.5 |
|
22.2 |
1.7 |
23.9 |
| 1998‑99 |
12.1 |
2.1 |
1.7 |
12.5 |
0.5 |
0.6 |
3.3 |
0.1 |
17.1 |
|
2.4 |
2.8 |
0.0 |
0.0 |
5.2 |
|
22.3 |
2.2 |
24.5 |
Table C2: Major categories of (cash) receipts as a proportion of gross domestic product (continued)
| |
Income tax |
|
Indirect taxation receipts |
Total receipts |
|
Gross
ITW
% |
Gross
other
ind.(b)
% |
Refunds
% |
Total
ind. &
w'holding
% |
FBT
% |
Super
funds
% |
Comp-
anies
% |
Resource
rent
taxes(c)
% |
Total
income
tax
% |
|
Sales
taxes(d)
% |
Excise &
Customs
duty
% |
Carbon
Pricing
Mechanism
% |
Other
tax
% |
Total
indirect
tax
% |
|
Total
tax
receipts
% |
Total
non-tax
receipts
% |
Total
receipts
% |
| 1999‑00 |
12.2 |
2.0 |
1.7 |
12.6 |
0.6 |
0.6 |
3.7 |
0.2 |
17.6 |
|
2.3 |
2.7 |
0.0 |
0.2 |
5.2 |
|
22.9 |
2.2 |
25.1 |
| 2000‑01 |
10.6 |
1.9 |
1.6 |
10.9 |
0.5 |
0.7 |
4.5 |
0.3 |
16.9 |
|
3.6 |
3.3 |
0.0 |
0.2 |
7.2 |
|
24.1 |
1.8 |
25.9 |
| 2001‑02 |
10.5 |
2.2 |
1.4 |
11.2 |
0.5 |
0.6 |
3.6 |
0.2 |
16.1 |
|
3.6 |
3.2 |
0.0 |
0.3 |
7.1 |
|
23.2 |
1.7 |
24.8 |
| 2002‑03 |
10.5 |
2.2 |
1.5 |
11.2 |
0.4 |
0.6 |
4.1 |
0.2 |
16.6 |
|
3.9 |
3.2 |
0.0 |
0.3 |
7.4 |
|
24.0 |
1.6 |
25.5 |
| 2003‑04 |
10.4 |
2.3 |
1.4 |
11.3 |
0.4 |
0.6 |
4.2 |
0.1 |
16.7 |
|
4.0 |
3.0 |
0.0 |
0.3 |
7.3 |
|
24.0 |
1.4 |
25.3 |
| 2004‑05 |
10.6 |
2.4 |
1.5 |
11.5 |
0.4 |
0.7 |
4.4 |
0.2 |
17.2 |
|
3.9 |
2.9 |
0.0 |
0.3 |
7.1 |
|
24.2 |
1.4 |
25.6 |
| 2005‑06 |
10.4 |
2.5 |
1.5 |
11.3 |
0.4 |
0.6 |
4.9 |
0.2 |
17.5 |
|
3.9 |
2.6 |
0.0 |
0.3 |
6.8 |
|
24.2 |
1.5 |
25.7 |
| 2006‑07 |
9.9 |
2.4 |
1.6 |
10.7 |
0.3 |
0.8 |
5.3 |
0.1 |
17.2 |
|
3.8 |
2.6 |
0.0 |
0.2 |
6.6 |
|
23.8 |
1.4 |
25.2 |
| 2007‑08 |
9.7 |
2.5 |
1.7 |
10.5 |
0.3 |
1.0 |
5.2 |
0.1 |
17.3 |
|
3.7 |
2.5 |
0.0 |
0.2 |
6.4 |
|
23.7 |
1.4 |
25.1 |
| 2008‑09 |
9.3 |
2.4 |
1.9 |
9.8 |
0.3 |
0.7 |
4.8 |
0.2 |
15.8 |
|
3.4 |
2.4 |
0.0 |
0.2 |
6.0 |
|
21.8 |
1.6 |
23.4 |
| 2009‑10 |
9.2 |
2.0 |
1.9 |
9.3 |
0.3 |
0.5 |
4.0 |
0.1 |
14.2 |
|
3.5 |
2.3 |
0.0 |
0.2 |
6.0 |
|
20.2 |
1.8 |
22.0 |
| 2010‑11 |
9.3 |
2.0 |
1.8 |
9.5 |
0.2 |
0.5 |
4.0 |
0.1 |
14.3 |
|
3.4 |
2.2 |
0.0 |
0.2 |
5.8 |
|
20.1 |
1.5 |
21.6 |
| 2011‑12 |
9.7 |
2.1 |
1.7 |
10.1 |
0.3 |
0.5 |
4.5 |
0.1 |
15.5 |
|
3.2 |
2.2 |
0.0 |
0.2 |
5.6 |
|
21.1 |
1.4 |
22.5 |
| 2012‑13 |
9.9 |
2.3 |
1.7 |
10.4 |
0.3 |
0.5 |
4.7 |
0.4 |
16.2 |
|
3.2 |
2.2 |
0.3 |
0.2 |
5.9 |
|
22.2 |
1.8 |
24.0 |
| 2013‑14 |
10.2 |
2.3 |
1.7 |
10.8 |
0.3 |
0.6 |
4.9 |
0.4 |
16.9 |
|
3.2 |
2.2 |
0.4 |
0.2 |
6.1 |
|
23.0 |
1.3 |
24.3 |
| 2014‑15 |
10.3 |
2.4 |
1.7 |
11.0 |
0.3 |
0.6 |
4.6 |
0.3 |
16.9 |
|
3.2 |
2.1 |
0.4 |
0.2 |
6.0 |
|
22.9 |
1.2 |
24.1 |
| 2015‑16 |
10.4 |
2.5 |
1.7 |
11.1 |
0.3 |
0.7 |
4.6 |
0.4 |
17.1 |
|
3.2 |
2.1 |
0.4 |
0.2 |
5.9 |
|
23.0 |
1.3 |
24.3 |
(a) Figures up to and including 1998-99 are based on the old Commonwealth Budget Sector cash accounting framework. Figures from 1999-2000 are on an Australian Government general government GFS basis.
(b) ‘Gross other individuals’ includes amounts previously collected under the Prescribed Payments System and Reportable Payments System between 1983-84 and 1999-2000.
(c) Resource rent taxes include PRRT and gross receipts from the MRRT. Net receipts from the MRRT are expected to be $2.0 billion in 2012-13, $2.4 billion in 2013-14, $2.1 billion in 2014-15 and $2.6 billion in 2015-16, which represent the net impact on receipts across several different revenue heads. These include the offsetting reductions in company tax (through deductibility) and interactions with other taxes.
(d) Other sales taxes include wholesale sales tax.
Source: 2012-13 MYEFO.
Table C3: Australian Government (accrual) revenue
| |
2003-04
$m |
2004-05
$m |
2005-06
$m |
2006-07
$m |
2007-08
$m |
2008-09
$m |
2009-10
$m |
2010-11
$m |
2011-12
$m |
2012-13
(e)
$m |
2013-14
(e)
$m |
2014-15
(p)
$m |
2015-16
(p)
$m |
| Individuals and other withholding taxes |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Gross income tax withholding |
90,095 |
98,250 |
103,811 |
107,809 |
114,700 |
117,086 |
119,922 |
130,790 |
143,978 |
152,590 |
165,250 |
176,240 |
187,140 |
| Gross other individuals |
21,010 |
24,003 |
25,859 |
26,952 |
31,036 |
32,260 |
27,287 |
30,642 |
32,992 |
37,840 |
40,080 |
43,930 |
47,860 |
| less: Refunds |
12,325 |
13,734 |
15,239 |
17,147 |
19,601 |
23,569 |
24,390 |
24,660 |
25,537 |
26,500 |
26,700 |
28,800 |
30,700 |
| Total individuals and other withholding |
98,779 |
108,519 |
114,431 |
117,614 |
126,135 |
125,777 |
122,820 |
136,772 |
151,433 |
163,930 |
178,630 |
191,370 |
204,300 |
| Fringe benefits tax |
3,642 |
3,476 |
4,084 |
3,754 |
3,796 |
3,581 |
3,523 |
3,348 |
3,964 |
4,040 |
4,530 |
5,010 |
5,220 |
| Company tax |
36,337 |
43,106 |
48,987 |
58,538 |
64,790 |
60,705 |
53,193 |
57,312 |
66,726 |
72,982 |
80,459 |
80,320 |
83,426 |
| Superannuation funds |
5,785 |
6,410 |
6,705 |
7,879 |
11,988 |
9,227 |
6,182 |
6,693 |
7,852 |
8,250 |
9,290 |
11,310 |
13,310 |
| Resource rent taxes(a) |
1,165 |
1,465 |
1,991 |
1,594 |
1,871 |
2,099 |
1,297 |
806 |
1,293 |
5,580 |
6,560 |
5,650 |
6,660 |
| Income taxation revenue |
145,709 |
162,974 |
176,198 |
189,378 |
208,579 |
201,389 |
187,016 |
204,931 |
231,268 |
254,782 |
279,469 |
293,660 |
312,916 |
| Sales taxes |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Goods and services tax |
34,121 |
35,975 |
39,118 |
41,208 |
44,381 |
42,626 |
46,553 |
48,093 |
48,849 |
50,790 |
53,730 |
56,590 |
59,430 |
| Wine equalisation tax |
705 |
693 |
657 |
651 |
661 |
707 |
748 |
747 |
716 |
720 |
730 |
770 |
820 |
| Luxury car tax |
336 |
302 |
331 |
365 |
464 |
384 |
499 |
489 |
440 |
450 |
460 |
480 |
520 |
| Other sales taxes(b) |
-38 |
-13 |
-19 |
60 |
-19 |
-1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| Total sales taxes |
35,122 |
36,957 |
40,086 |
42,284 |
45,486 |
43,716 |
47,800 |
49,329 |
50,004 |
51,960 |
54,920 |
57,840 |
60,770 |
| Excise duty |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Fuel excise |
13,529 |
14,350 |
14,073 |
14,653 |
15,085 |
15,592 |
15,766 |
16,305 |
16,924 |
17,970 |
18,270 |
18,870 |
19,330 |
| Other excise |
7,539 |
7,631 |
7,854 |
8,082 |
8,441 |
8,727 |
8,781 |
9,497 |
8,557 |
8,520 |
8,180 |
8,390 |
8,720 |
| Total excise duty |
21,068 |
21,981 |
21,927 |
22,734 |
23,526 |
24,319 |
24,547 |
25,803 |
25,480 |
26,490 |
26,450 |
27,260 |
28,050 |
| Customs duty |
5,622 |
5,548 |
4,988 |
5,644 |
6,070 |
6,276 |
5,748 |
5,828 |
7,105 |
7,830 |
9,030 |
9,160 |
9,600 |
| Carbon pricing mechanism |
|
|
|
|
|
|
|
|
|
7,690 |
8,685 |
9,275 |
9,400 |
| Other indirect taxation |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Agricultural levies |
603 |
584 |
610 |
608 |
611 |
620 |
395 |
445 |
421 |
440 |
436 |
443 |
449 |
| Other taxes |
1,835 |
1,899 |
1,908 |
1,862 |
1,957 |
2,334 |
2,494 |
2,669 |
2,501 |
2,900 |
3,033 |
3,114 |
3,223 |
| Total other indirect taxation revenue |
2,438 |
2,483 |
2,518 |
2,470 |
2,567 |
2,954 |
2,889 |
3,115 |
2,922 |
3,339 |
3,470 |
3,558 |
3,672 |
| Indirect taxation revenue |
64,250 |
66,969 |
69,518 |
73,132 |
77,650 |
77,264 |
80,984 |
84,074 |
85,511 |
97,309 |
102,555 |
107,093 |
111,492 |
| Taxation revenue |
209,959 |
229,943 |
245,716 |
262,510 |
286,229 |
278,653 |
268,000 |
289,005 |
316,779 |
352,092 |
382,023 |
400,753 |
424,408 |
| Interest received |
1,304 |
1,621 |
2,437 |
3,921 |
5,558 |
5,124 |
4,430 |
5,169 |
4,617 |
4,465 |
4,628 |
4,608 |
4,864 |
| Dividends and other |
10,905 |
10,943 |
13,085 |
11,979 |
11,942 |
15,155 |
20,337 |
15,716 |
16,714 |
17,182 |
16,509 |
16,510 |
17,166 |
| Non-taxation revenue |
12,209 |
12,564 |
15,522 |
15,900 |
17,500 |
20,280 |
24,767 |
20,885 |
21,330 |
21,647 |
21,138 |
21,119 |
22,030 |
| Total revenue |
222,168 |
242,507 |
261,238 |
278,410 |
303,729 |
298,933 |
292,767 |
309,890 |
338,109 |
373,739 |
403,161 |
421,871 |
446,438 |
(a) Resource rent taxes include PRRT and gross revenue from the MRRT. Net revenue from the MRRT is expected to be $2.0 billion in 2012-13, $2.4 billion in 2013 14, $2.1 billion in 2014-15 and $2.6 billion in 2015-16, which represent the net impact on revenue across several different revenue heads. These include the offsetting reductions in company tax (through deductibility) and interactions with other taxes.
(b) Other sales taxes include wholesale sales tax.
Source: 2012-13 MYEFO.
Table C4: Major categories of (accrual) revenue as a proportion of gross domestic product
| |
Income tax |
|
Indirect taxation revenue |
Total revenue |
|
Gross
ITW
% |
Gross
other
ind.
% |
Refunds
% |
Total
ind. &
w'holding
% |
FBT
% |
Super
funds
% |
Comp‑
anies
% |
Resource
rent
taxes(a)
% |
Total
income
tax
% |
|
Sales
taxes(b)
% |
Excise &
Customs
duty
% |
Carbon
Pricing
Mechanism
% |
Other
tax
% |
Total
indirect
tax
% |
|
Total
tax
revenue
% |
Total
non-tax
revenue
% |
Total
revenue
% |
| 1999‑00 |
12.3 |
2.1 |
1.6 |
12.8 |
0.6 |
0.6 |
3.7 |
0.2 |
17.9 |
|
2.4 |
2.7 |
- |
0.2 |
5.3 |
|
23.2 |
2.1 |
25.3 |
| 2000‑01 |
10.7 |
1.9 |
1.6 |
11.0 |
0.5 |
0.7 |
5.0 |
0.3 |
17.6 |
|
3.7 |
3.3 |
- |
0.3 |
7.3 |
|
24.9 |
1.4 |
26.3 |
| 2001‑02 |
10.6 |
2.3 |
1.4 |
11.4 |
0.5 |
0.6 |
3.6 |
0.2 |
16.3 |
|
3.7 |
3.3 |
- |
0.3 |
7.3 |
|
23.6 |
1.6 |
25.2 |
| 2002‑03 |
10.6 |
2.3 |
1.5 |
11.4 |
0.4 |
0.6 |
4.2 |
0.2 |
16.8 |
|
4.0 |
3.3 |
- |
0.3 |
7.6 |
|
24.4 |
1.5 |
25.8 |
| 2003‑04 |
10.5 |
2.4 |
1.4 |
11.5 |
0.4 |
0.7 |
4.2 |
0.1 |
17.0 |
|
4.1 |
3.1 |
- |
0.3 |
7.5 |
|
24.4 |
1.4 |
25.8 |
| 2004‑05 |
10.7 |
2.6 |
1.5 |
11.8 |
0.4 |
0.7 |
4.7 |
0.2 |
17.7 |
|
4.0 |
3.0 |
- |
0.3 |
7.3 |
|
25.0 |
1.4 |
26.3 |
| 2005‑06 |
10.4 |
2.6 |
1.5 |
11.5 |
0.4 |
0.7 |
4.9 |
0.2 |
17.7 |
|
4.0 |
2.7 |
- |
0.3 |
7.0 |
|
24.7 |
1.6 |
26.3 |
| 2006‑07 |
10.0 |
2.5 |
1.6 |
10.9 |
0.3 |
0.7 |
5.4 |
0.1 |
17.5 |
|
3.9 |
2.6 |
- |
0.2 |
6.8 |
|
24.2 |
1.5 |
25.7 |
| 2007‑08 |
9.8 |
2.6 |
1.7 |
10.7 |
0.3 |
1.0 |
5.5 |
0.2 |
17.7 |
|
3.9 |
2.5 |
- |
0.2 |
6.6 |
|
24.3 |
1.5 |
25.8 |
| 2008‑09 |
9.4 |
2.6 |
1.9 |
10.0 |
0.3 |
0.7 |
4.8 |
0.2 |
16.1 |
|
3.5 |
2.4 |
- |
0.2 |
6.2 |
|
22.3 |
1.6 |
23.9 |
| 2009‑10 |
9.3 |
2.1 |
1.9 |
9.5 |
0.3 |
0.5 |
4.1 |
0.1 |
14.5 |
|
3.7 |
2.3 |
- |
0.2 |
6.3 |
|
20.7 |
1.9 |
22.6 |
| 2010‑11 |
9.3 |
2.2 |
1.8 |
9.8 |
0.2 |
0.5 |
4.1 |
0.1 |
14.6 |
|
3.5 |
2.3 |
- |
0.2 |
6.0 |
|
20.7 |
1.5 |
22.1 |
| 2011‑12 |
9.8 |
2.2 |
1.7 |
10.3 |
0.3 |
0.5 |
4.5 |
0.1 |
15.7 |
|
3.4 |
2.2 |
0.0 |
0.2 |
5.8 |
|
21.6 |
1.5 |
23.0 |
| 2012‑13 (e) |
10.0 |
2.5 |
1.7 |
10.7 |
0.3 |
0.5 |
4.8 |
0.4 |
16.7 |
|
3.4 |
2.2 |
0.5 |
0.2 |
6.4 |
|
23.0 |
1.4 |
24.4 |
| 2013‑14 (e) |
10.2 |
2.5 |
1.7 |
11.1 |
0.3 |
0.6 |
5.0 |
0.4 |
17.3 |
|
3.4 |
2.2 |
0.5 |
0.2 |
6.4 |
|
23.7 |
1.3 |
25.0 |
| 2014‑15 (p) |
10.4 |
2.6 |
1.7 |
11.3 |
0.3 |
0.7 |
4.7 |
0.3 |
17.3 |
|
3.4 |
2.1 |
0.5 |
0.2 |
6.3 |
|
23.6 |
1.2 |
24.8 |
| 2015‑16 (p) |
10.5 |
2.7 |
1.7 |
11.4 |
0.3 |
0.7 |
4.7 |
0.4 |
17.5 |
|
3.4 |
2.1 |
0.5 |
0.2 |
6.2 |
|
23.7 |
1.2 |
24.9 |
(a) Resource rent taxes include PRRT and gross revenue from the MRRT. Net revenue from the MRRT is expected to be $2.0 billion in 2012-13, $2.4 billion in 2013-14, $2.1 billion in 2014-15 and $2.6 billion in 2015-16, which represent the net impact on revenue across several different revenue heads. These include the offsetting reductions in company tax (through deductibility) and interactions with other taxes.
(b) Other sales taxes include wholesale sales tax.
Source: 2012-13 MYEFO.
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Appendix B: Classification of Australian Government taxes
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